HMRC Publishes A Guide to the Patent Box

HMRC has published a guide to the forthcoming tax relief for innovative companies that is being phased in from 1 April 2013.

Known as the ‘patent box’ (in reference to the tick-box on tax forms that will be added for it), it allows companies to apply a 10% rate of corporation tax to certain profits earned from patents and some other IP activities, rather than the standard 23% scheduled for 2013.

In a similar fashion to our own guide (see link right to article \"The Patent Box, What is Means and How it Works\") which we published earlier this year, HMRC details who can benefit from the tax relief, what IP and activities are eligible, and how to calculate claims.

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